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All Journal Jurnal Abdidas International Journal of Multi Discipline Science (IJ-MDS) Journal Of World Science Apssai Accounting Review (ApAR) Balance : Jurnal Akuntansi dan Manajemen Arthatama Research Horizon Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Economic and Business Horizon JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Fikry Karim
Department Of Accounting, Universitas Tadulako, Palu, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Measurement of Audit Opinion in Supervisory Apparatus Capability and Maturity of the Government Internal Control System Kontesa, Amelia; Karim, Fikry; Masdar, Rahma; Masruddin, Masruddin
International Journal of Multi Discipline Science (IJ-MDS) Vol 8, No 2 (2025): Volume 8 Number 2 August 2025
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v8i2.7618

Abstract

This study aims to measure audit opinion based on the capability of the government's internal control apparatus and the maturity of the government's internal control system. The test used SEM-PLS with data obtained from 34 provinces in Indonesia during the period 2018 to 2022, with a total of 1,295 data observations. This study used a quantitative approach with an explanatory research type. Data was collected through secondary documentation via official reports on APIP capability evaluations, SPIP maturity, and audit opinions published by BPKP and BPK for all local governments in Indonesia. Data collection techniques were carried out through documentation from the official websites of the relevant institutions. The data analysis technique used in this study was Partial Least Squares Structural Equation Modelling (PLS-SEM) with the help of SmartPLS software. Tests were conducted on the outer model, inner model, and significance tests through resampling (bootstrapping) to determine the relationship between variables. The study found that specifically capability had a basis in consideration of giving an audit opinion that falls into the ‘weak’ category. However, the maturity of the government's internal control system had a linear basis that was classified as ‘moderate’. Thus, it is important to pay attention to the apparatus in improving the quality and capability in reducing the risk of possible irregularities and ensuring that the implementation of governance principles leads to good governance. These findings support the development of the quality of governance in government financial audit.
Sosialisasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMP Lab School UNTAD Karim, Fikry; Saleh, Fadli Moh.; Meldawati, Lucyani; Lande, Marisa Pratiwi
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.18

Abstract

Program Bantuan Operasional Sekolah (BOS) yang diberikan oleh pemerintah berfungsi untuk mendukung dan mendanai operasional di sekolah. Namun keberhasilan program pemerintah ini tidak lepas dari pengelolaan keuangan di sekolah. Salah satu faktor yang mempengaruhi keberhasilan program Bantuan Operasional Sekolah (BOS) adalah pengelolaan dana dan semua sumber daya yang tersedia dalam program Bantuan Operasional Sekolah (BOS). Pada Surat Edaran nomor SE-02/PJ/2006 mengenai “Pedoman pelaksanaan kewajiban perpajakan dengan penggunaan dana BOS oleh bendaharawan atau penanggung jawab pengelolaan penggunaan dana BOS di masing-masing unit penerima”. Dalam hal ini Bendahara BOS merupakan bendahara yang ditunjuk oleh pemerintah yang berada di lingkungan Instansi Sekolah, memiliki kewajiban memotong dan memungut pajak atas belanja pegawai, belanja barang modal dan lainnya. Pelaksanaan kegiatan pengabdian pada masyarakat berlangsung pada hari hari jumat, tanggal 12 Agustus 2022, jam 13.30 sampai dengan jam 15.00 WITA, bertempat di SMP Lab School Untad, yang beralamatkan di Jl. beralamat di Jl. Setia Budi, Palu timur, Besusu Tengah, Kec. Palu Timur, Kota Palu, Sulawesi Tengah. Kegiatan tersebut dihadiri oleh 30 orang yang terdiri dari kepala sekolah, bendahara BOS, dan guru. Tim pengabdi secara keseluruhan memberikan pemaparan mengenai Perhitungan Pajak Dana Bantuan Operasional Sekolah (Bos). Setelah melakukan pemaparan materi, tim pengabdi mengadakan diskusi bersama peserta mengenai permasalahan yang mereka hadapi berkaitan dengan Perhitungan Pajak Dana BOS
The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence Naida, Nasrun; Amir , Andi Mattulada; Din, Muhammad; A, M. Ikbal; Karim, Fikry
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.390

Abstract

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.
PENGARUH AUDIT TENURE DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING (Studi pada Auditor Inspektorat Daerah Se-Provinsi Sulawesi Tengah) Dina; Pattawe, Abdul; Karim, Fikry
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.112

Abstract

Research aims: This study examines the effects of audit tenure and locus of control on audit quality, with auditor independence as an intervening variable, among Regional Inspectorate auditors in Central Sulawesi Province, Indonesia. The research is grounded in attribution theory, which explains auditor behavior as a function of internal and external factors. Design/Methodology/Approach: Using a quantitative research approach, data were collected through questionnaires distributed to regional inspectorate auditors and analyzed using structural equation modelling. Research findings: The results reveal that audit tenure has a negative but insignificant effect on auditor independence and does not significantly influence audit quality. These findings indicate that the length of audit engagements in the public sector does not compromise or enhance audit quality, given the mandatory nature of audit assignments, standardized procedures, and strong regulatory frameworks. Conversely, locus of control has a positive and significant effect on both auditor independence and audit quality, suggesting that auditors with a strong internal locus of control are better able to maintain objectivity and produce high-quality audits. Auditor independence is also found to have a positive and significant impact on audit quality and to mediate the relationship between locus of control and audit quality, although it does not mediate the relationship between audit tenure and audit quality. Theoretical contribution/Originality: This study contributes to the public-sector auditing literature by highlighting the dominant role of internal psychological attributes over structural factors in determining audit quality and provides practical implications for auditor development and governance in regional inspectorates.
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention Hidayatul, Asrul; Din, Muhammad; Abdullah, Muhammad Ikbal; Karim, Fikry
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.313

Abstract

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Co-Authors A, M. Ikbal Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afrilia, Viki Amir , Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir Betty Betty Betty betty betty Dewa Made Adi Dharma Dina Erwinsyah Erwinsyah Femilia Zahra Furqan, Andi Chairil Hidayatul, Asrul Kontesa, Amelia Lande, Marisa Pratiwi Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Ansar, Muhammad Muhammad Bakri Muhammad Din Muliati Muliati Mulyana Mulyana Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Nasrun Naida Nurdin, Jurana Rahma Masdar Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Saleh, Fadli Moh. Sari, Anik Indah Selmita Paranoan Selvyana Suryadi Hadi