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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education JAIM (Jurnal Abdi Masyarakat) AKSIOMA : Jurnal Manajemen Journal of Economics, Management and Accounting (JEMA)
Susana Purnamasari Baso
Universitas Katolik Widya Mandia Kupang
Humanities Economics, Econometrics & Finance Education 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.
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 Antonius Yohanes William Timuneno 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 Gresly Tefbana 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 Mariana Ratu Rosario Meni Modesta Neno Odilia Aftrin Oktavianus Hambur Olivia De Jesus Richardus Engel Tallo Sonya Laho’an Stefani Vanya Stefen Ardi Melkisedek Ton