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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Public Policy: Jurnal Ilmu Sosial dan Kebijakan
Susana Purnamasari Baso
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Risk Assessment and Control Activities in the Management of Lambo Reservoir Development Funds: SPIP-Based Evaluation Susana Purnamasari Baso
Public Policy: Jurnal Ilmu Sosial dan Kebijakan Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/policy.v2i2.36

Abstract

This study evaluates the compliance of risk assessment and control activities within the Government Internal Control System (SPIP) in managing the Lambo Reservoir development funds at BWS NT II with Government Regulation No. 60 of 2008, identifies the inhibiting factors, and formulates improvement strategies. Using a qualitative approach through interviews and observations with employees and affected communities, supported by project documents, financial reports, news sources, and regulations, the study assesses five SPIP components: control environment, risk assessment, control activities, information communication, and monitoring. The results show that SPIP implementation is not yet optimal, particularly in the absence of comprehensive risk mapping—such as risks of delayed payments, land disputes/validity issues, and potential fund misuse along with inconsistent application of control procedures like land document verification, segregation of duties, reconciliations, and periodic audits, as well as inadequate transparency and public outreach that contribute to distrust. Key obstacles include incomplete or outdated land data, weak inter-agency coordination, limited human and technological resources, and geographical logistical challenges. The recommended improvements include forming an integrated land validation team with the National Land Agency, digitizing documents and implementing case tracking, strengthening key controls through multi-layer verification, real-time reconciliation, and periodic risk-based audits, enhancing public outreach and complaint channels, and improving project monitoring and logistical support to provide a roadmap for strengthening SPIP effectiveness and ensuring accountable and timely project completion.
Peningkatan Kualitas Audit Internal Inspektorat Daerah dalam Mewujudkan Tata Kelola Keuangan Akuntabel Susana Purnamasari Baso; Margareth J.P Hartono; Maria O. Sartin; Maria Angelina Mau Luma; Marlin Septianty Haki; Bellasinta Nova Jonas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 1 (2026): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i1.2020

Abstract

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.
KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENGENTASAN KEMISKINAN PADA KABUPATEN/KOTA DI PROVINSI NTT Adelheid Elisabet Loda; Maksimilianus Paulus Jati Gamatara; Marianus Antonius Deo Datus Banase; Susana Purnamasari Baso
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6292

Abstract

Kemiskinan yang tinggi di Provinsi Nusa Tenggara Timur (NTT) menjadi masalah utama yang perlu diatasi, meskipun wilayah ini memiliki potensi pariwisata yang besar, menjadi ironi sekaligus tantangan dalam pembangunan daerah. Penelitian ini bertujuan untuk mengkaji kontribusi sektor pariwisata dalam pengentasan kemiskinan melalui pendekatan pertumbuhan ekonomi sebagai variabel perantara. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari berbagai instansi resmi, dan dianalisis secara panel dengan bantuan perangkat lunak stata. Lokasi penelitian mencakup seluruh kabupaten/kota di Provinsi NTT. Hasil penelitian menunjukkan bahwa sektor pariwisata, khususnya melalui peningkatan jumlah wisatawan dan berkembangnya usaha kuliner lokal, memiliki peran penting dalam menurunkan tingkat kemiskinan. Meskipun pertumbuhan ekonomi belum menunjukkan pengaruh langsung terhadap kemiskinan, sektor pariwisata mampu menciptakan peluang ekonomi baru bagi masyarakat lokal, terutama melalui penciptaan lapangan kerja dan penguatan usaha mikro. Kebaruan dalam penelitian ini terletak pada fokus wilayah yang spesifik, yaitu kabupaten/kota di NTT, serta penggunaan pendekatan mikro yang memadukan pariwisata dan ekonomi lokal dalam satu kerangka analisis. Penelitian ini merekomendasikan perlunya kebijakan pembangunan pariwisata yang inklusif dan berbasis komunitas untuk mencapai tujuan pengentasan kemiskinan secara berkelanjutan.
Co-Authors Adelheid Elisabet Loda Bellasinta Nova Jonas Maksimilianus Paulus Jati Gamatara Margareth J.P Hartono Maria Angelina Mau Luma Maria O. Sartin Marianus Antonius Deo Datus Banase Marlin Septianty Haki