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All Journal Governance : Jurnal Ilmu Pemerintahan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Rasmuin
Universitas Dayanu Ikhsanuddin
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FUNGSI PENGAWASAN INTERNAL OLEH APARAT PENGAWASAN INTERN PEMERINTAH (APIP) PADA PEMERINTAH DAERAH KABUPATEN BUTON SELATAN Muhamad Gazali; La Ode Islamy Hisanuddin; Rasmuin
Governance Vol. 12 No. 2 (2024): Governance: Jurnal Ilmu Pemerintahan
Publisher : Sekolah Pascasarjana Universitas Islam "45" Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/governance.v12i2.9573

Abstract

This research aims to describe and analyze the supervisory function Government Internal Oversight Apparatus (APIP) in preventing budget misuse in the South Buton Regency Regional Government. The theory used is the theory expressed by Winardi, namely the concept of supervisory formulation which consists of establishing standards or bases for supervision, examining the results achieved, comparing implementation with standards, determining differences if there are differences, and correcting deviations with corrective actions. This research uses a qualitative descriptive approach with data collection techniques through interviews, observations and document studies, which are then analyzed using interactive techniques from Miles and Huberman which consist of data collection, data reduction, data presentation and conclusion drawing. The Government's Internal Supervision Apparatus (APIP) in preventing budget abuse in the South Buton Regency Regional Government can operate by carrying out quality assurance activities including audits (financial audits, performance audits and audits for specific purposes), evaluation, monitoring, socialization of supervision, education/training, guidance, and consultancy as well as communication of supervision results through supervision results reports. This function is carried out in Financial audits carried out at 15 risk-based SKPDs, performance audits at the fisheries service, probity audits at 5 strategic packages, BOS fund management audits at education units, and village financial management audits and the most effective review activities are carried out as a preventive measure such as review of budget activity plans, review of self-estimated prices, and expenditure budget plans.
WOMEN'S REPRESENTATION AND PARTICIPATION IN THE STRATEGIC DECISION-MAKING STRUCTURE OF THE MERAH PUTIH COOPERATIVE IN SOUTH BUTON La Didi; Rasmuin; Nafiruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19441648

Abstract

This study analyzes women's representation and participation in the strategic decision-making structure of the Merah Putih Cooperative in South Buton Regency. Using a descriptive quantitative approach through the Gender Representation Index (IRG), this study found that women's representation in the management structure is still low, namely 4% in the core management, 1% in the chair position, and 0% in the supervisory position, with a total structural representation of 10% of the 560 members. In terms of participation, women's presence in the formation of the cooperative reached 20%, but active participation in discussions (4%), program proposals (2%), and budget determination (3%) indicated limited involvement. Furthermore, no women utilized access to cooperative financing (0%). These findings indicate a gap between formal representation and women's substantive influence in the decision-making process. This study confirms that increasing the number of women in the organizational structure does not automatically result in an equal distribution of power. More inclusive and gender-responsive cooperative governance reforms are needed to achieve meaningful and sustainable participation.
Co-Authors Didi, La La Ode Syaiful Islamy Muhamad Gazali Nafiruddin