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All Journal The Indonesian Accounting Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education JAIM (Jurnal Abdi Masyarakat) AKSIOMA : Jurnal Manajemen Benefit : Journal of Bussiness, Economics, and Finance Journal of Economics, Management and Accounting (JEMA)
Susana Purnamasari Baso
Universitas Katolik Widya Mandia Kupang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peran Audit Internal Dalam Mencegah Kecurangan (Fraud) pada Organisasi Pemerintah Daerah Antonia Zakaria Seran; Anjela Casandra Minggus; Eufracia Placida Manek; Mariana Ratu Rosario Meni; Stefen Ardi Melkisedek Ton; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1396

Abstract

Local governments have a major responsibility in managing public finances and ensuring accountable public services. Nevertheless, cases of fraud such as budget misuse, financial report manipulation, and irregularities in procurement processes are still frequently identified. These conditions indicate weaknesses in internal control mechanisms and highlight the importance of internal audit functions. This study aims to examine the role of internal audit in preventing fraud within local government organizations in Indonesia. The research employs a library research method by reviewing relevant books, regulations, and recent scientific journals related to internal audit, fraud prevention, and public sector governance. The findings indicate that internal audit plays a strategic role in fraud prevention through three main mechanisms: fostering an organizational culture that emphasizes integrity and ethical values, implementing and evaluating anti-fraud control systems, and developing continuous and independent oversight processes. In addition, the effectiveness of internal audit is supported by proper audit planning, comprehensive field audit implementation, and consistent follow-up of audit findings. However, the study also reveals that the optimal role of internal audit is constrained by limited human resources, budgetary restrictions, and insufficient support from organizational leadership. Strengthening institutional commitment and auditor capacity is therefore essential to enhance fraud prevention in local government.
Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai Richardus Engel Tallo; Don Oscar Filius Sae; Alvonzo Rodriquez Watudhesi Toli; Oktavianus Hambur; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1401

Abstract

This study examines the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) and its implications for audit findings in the Wae Ces Irrigation Rehabilitation Project, Manggarai Regency, East Nusa Tenggara. Despite the existence of a comprehensive regulatory framework governing internal control in the public sector, audit reports issued by the Audit Board of the Republic of Indonesia (BPK) continue to reveal recurring weaknesses in internal control and irregularities in regional infrastructure projects. This condition raises concerns regarding the effectiveness of SPIP in preventing deviations during project implementation. The purpose of this research is to analyze how internal control practices are applied in the Wae Ces project and to identify factors contributing to audit findings related to control weaknesses. This study employs a qualitative case study approach to capture an in-depth understanding of governance practices in a real operational context. Data were collected through in-depth interviews with BPK auditors, internal auditors (APIP), and regional financial management officials, complemented by document analysis of audit reports, project documentation, and relevant regulations. The findings indicate that audit issues primarily stem from limited human resource capacity, weak supervision mechanisms, inadequate separation of duties, and ineffective monitoring processes. These weaknesses reduce the effectiveness of SPIP and contribute directly to recurring audit findings, particularly in relation to compliance and physical project realization. The study highlights the importance of strengthening internal control systems to enhance accountability and prevent similar irregularities in regional infrastructure projects.
Evaluasi Efektivitas Belanja Modal Pembangunan Sumur Bor Pada Dinas PUPR Provinsi Nusa Tenggara Timur Angelia Febrianti Mooy; M. E. Perseveranda; Susana Purnamasari Baso
AKSIOMA : Jurnal Manajemen Vol 4 No 1 (2025): AKSIOMA : Jurnal Manajemen [Februari-Juli 2025]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v4i1.4735

Abstract

This study focuses on the low infrastructure index and Human Development Index (HDI) in East Nusa Tenggara (NTT), indicating an urgent need for access to clean water. The objective of the research is to evaluate the effectiveness of capital expenditure by the Public Works and Housing Office (PUPR) of NTT Province in the development of borewell infrastructure. Data were collected through interviews and official documents, including budget realization reports and project package lists. The results indicate that the budget allocation for borewell construction is significant and close to the budget ceiling, reflecting the local government's commitment. The financial effectiveness of capital expenditure is very good, with most projects rated as "very successful." However, the physical achievement of the construction has only reached 90.43%, leaving a gap of 9.57% from the target. Factors affecting effectiveness include delays in implementation and geographical conditions. The study concludes that the management of capital expenditure is effective, but attention is needed to achieve optimal physical targets.
Pemberdayaan perempuan mengelola sampah organik rumah tangga berbasis sirkular ekonomi mewujudkan Zero Waste Apryanus Fallo; Susana Purnamasari Baso; Gerardus Diri Tukan; Renstya Jofita Bentanone; Wilhelmina Bhoki Betu; Yusyurun Afonso; Irly Lestriani Haba Kore; Rinaldus Haryanto Jeranu; Maria Yulia Pawe; Maria Augustin Lopes Amaral; Maria Goreti Malut
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 4 (2026): August (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i4.40188

Abstract

Abstrak Sampah organik rumah tangga merupakan salah satu permasalahan lingkungan yang dihadapi masyarakat perkotaan, termasuk di Kota Kupang, Nusa Tenggara Timur. Pengelolaan sampah yang tidak optimal menimbulkan dampak negatif bagi kesehatan dan lingkungan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan ibu-ibu anggota Wanita Katolik Republik Indonesia (WKRI) Cabang Maulafa dalam mengolah sampah organik rumah tangga menjadi Pupuk Organik Cair (POC) berbasis sirkular ekonomi. Kegiatan dilaksanakan pada 19 Juni 2026 di RT 019, Kelurahan Oebufu, Kecamatan Maulafa, Kota Kupang, dengan melibatkan 20 peserta dan enam mahasiswa. Metode meliputi penyuluhan, demonstrasi, praktik langsung, pre-test, post-test, observasi keterampilan, dan monitoring. Hasil evaluasi menunjukkan skor rata-rata pengetahuan peserta meningkat dari 42% menjadi 88%, atau sebesar 46 poin persentase. Sebanyak 75% peserta juga mampu melakukan sekurang-kurangnya empat dari lima tahapan utama pembuatan POC secara tepat. Temuan ini menunjukkan bahwa pelatihan partisipatif dapat memperkuat kemampuan dasar peserta dalam mengolah limbah dapur dan mendukung penerapan ekonomi sirkular di tingkat rumah tangga. Kata kunci: pupuk organik cair; sampah dapur; sirkular ekonomi; wkri; ketahanan pangan. Abstract Household organic waste remains a significant environmental problem in urban areas, including Kupang City, East Nusa Tenggara. Inadequate waste management creates negative impacts on public health and the environment. This community service programme aimed to improve the knowledge and skills of members of the Indonesian Catholic Women’s Association (WKRI), Maulafa Branch, in processing household organic waste into Liquid Organic Fertiliser (LOF) using a circular economy approach. The programme was conducted on 19 June 2026 in Neighbourhood Unit 019, Oebufu Subdistrict, Maulafa District, Kupang City, and involved 20 participants and six university students. The methods included counselling, demonstrations, hands-on practice, pre-tests, post-tests, skills observation, and monitoring. The evaluation results showed that the participants’ average knowledge score increased from 42% to 88%, representing an improvement of 46 percentage points. In addition, 75% of participants were able to perform at least four of the five main stages of LOF production correctly. These findings indicate that participatory training can strengthen participants’ basic capacity to process kitchen waste and support the implementation of a circular economy at the household level. Keywords: liquid organic fertilizer; kitchen waste; circular economy; wkri; food security.
The Effect of Auditor Competence, Independence, and Work Experience on Audit Result Quality at the Regional Inspectorate of East Nusa Tenggara Province Antoniette Ivena Cindy Ikun Djara; Yolinda Yanti Sonbay; Susana Purnamasari Baso
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2251

Abstract

This study examines the effect of auditor competence, auditor independence, and work experience on audit result quality at the Regional Inspectorate of East Nusa Tenggara Province. The study is motivated by the strategic role of the Government Internal Supervisory Apparatus in strengthening public accountability, internal control, and risk-based supervision within local government. A quantitative approach was used with primary data collected through questionnaires distributed to auditors, Government Affairs Supervisory Officers, and other functional officers involved in audit assignments. The entire population of 84 respondents was used as the sample through a census technique. The data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. The results show that auditor competence has a positive and significant effect on audit result quality (B = 0.383; t = 3.186; p = 0.002), auditor independence has a positive and significant effect on audit result quality (B = 0.262; t = 2.362; p = 0.021), and work experience has a positive and significant effect on audit result quality (B = 0.284; t = 3.646; p = 0.000). Simultaneously, competence, independence, and work experience significantly affect audit result quality (F = 115.332; p = 0.000), with an adjusted R-square value of 0.805. These findings indicate that improving audit quality in regional inspectorates requires continuous capacity building, stronger safeguards for auditor independence, and well-managed audit assignment experience.
Co-Authors Adinda Sinlaeloe Agnes Tukan Alberta Ata Aldensia Bernoli Alfry Aristo Jansen Sinlae Alvonzo Rodriquez Watudhesi Toli Amanda Leontin Balenaen Angela Bari Angelia Febrianti Mooy Anjela Casandra Minggus Antonia Zakaria Seran Antoniette Ivena Cindy Ikun Djara Antonius Yohanes William Timuneno Apryanus Fallo Audy Pasaribu Benediktus Maurisko Geong David Manafe Delfiana Jesika Don Oscar Filius Sae Dulce Maria Gisela Saka Elisabet Suna Engelbertus G. Ch. Watu Eufracia Placida Manek Floresita Melin Tulasi Frescilia Polin Gerardus Diri Tukan Gresly Tefbana Irly Lestriani Haba Kore Joaquina Felicia Saru Josua Buke Karolina Anu Lauensia Werang Leopold Melkiano Triangga Dawu M. E. Perseveranda Margareth Gramediana Taolin Maria Augustin Lopes Amaral Maria Fransiska Owa da Santo Maria Gai Maria Goreti Malut Maria Odriana Veronica Moi Maria Odriana Veronika Maria Odriana Veronika Moi Maria Yohana Oy Tae Maria Yulia Pawe Mariana Ratu Rosario Meni Modesta Neno Odilia Aftrin Oktavianus Hambur Olivia De Jesus Renstya Jofita Bentanone Richardus Engel Tallo Rinaldus Haryanto Jeranu Sonya Laho’an Stefani Vanya Stefen Ardi Melkisedek Ton Wilhelmina Bhoki Betu Yolinda Yanti Sonbay Yusyurun Afonso