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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) Journal of Governance, Taxation, and Auditing
Jessy D.L Warongan, Jessy D.L
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

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Analysis of the Role of Government Internal Supervisory Apparatus (APIP) in the Prevention and Detection of BOS Fund Fraud (Case Study of the Regional Inspectorate of North Sulawesi Province) Febriantini, A. Aulia; Warongan, Jessy D.L; Datu, Christian
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11347

Abstract

The purpose of this research is to understand how APIP performs its role in preventing and detecting fraud in BOS funds. The research method used is a qualitative approach with a case study method. The research findings indicate that the role of APIP at the North Sulawesi Regional Inspectorate in overseeing BOS funds is in accordance with existing regulations, through audit examinations of high schools, vocational schools, and special needs schools (SMA/SMK/SLB) that receive the funds. APIP also conducts reviews, monitoring, and evaluation of the follow-up actions from the audit examinations to detect and prevent fraud in the management of BOS funds. However, there are challenges in supervising BOS funds, including budget constraints, limited time, human resources, facilities, and inadequate conditions.
Co-Authors ADA, YUSTINUS Apita, Grisela Vivi Arya Pratama Dera, Arya Pratama BANEA, AGNES EYNE Bawon, Rizky Wahyudi Claudia W.M Korompis Datu, Christian V. David P. E. Saerang David P.E Saerang Djohar, Angreani A. Dotulong, Temmy C.R Enga, Anastasia Graisa Febriantini, A. Aulia Grace B. Nangoy Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Hutagalung, Ignatius Ramot Ilat, Ventje . Jantje J. Tinangon Jeffry Rolando Taroreh, Jeffry Rolando Jenny Morasa Julius Tamawiwy, Julius Jullie J Sondakh Kalangi, Conda Liesye Yolinita Dita Kalangi, Lintje . Kapoh, Octaviani M. Karambut, Andrew Malahasa Karim, Fikram Pratama A. Karwur, Jesiska C Langi, Lisa Tivani Lintje Kalangi Meisiang, Yuyun Mene, Restika Eklesia Moha, Febryani . MOKOGINTA, Lidya Teresa Mokoginta, Rachaya Meydina Mongi, Caesar Junior Natalia, Posumah Linda Nawangwulan, Arieska D. Novita Mandagi, Novita Pasuhuk, Fita Helena Regel, Hendrykar Avaldo Rudy Pusung Siamena, Elfin Sifrid S. Pangemanan Silamba, Regina Sheren Stanly W. Alexander Sumarauw, Ranggy D.F Sumilat, Milan Tampanatu, Steady Bent' Thomas, Mario Y. Treesje Runtu Triwelly, Dicky . Ventje Ilat Waha, Gebby Gabriella