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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Tangible Journal Journal La Sociale Jurnal Pengabdian Masyarakat (ABDIRA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi AKSIOMA : Jurnal Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi Journal of Economics, Management and Accounting (JEMA)
Baso, Susana Purnamasari
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang Vanya, Stefani; Aftrin, Odilia; Pasaribu, Audy; Anu, Karolina; Ata, Alberta; Baso, Susana Purnamasari
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.v9i1.1387

Abstract

Strengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management.
Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal Jesika, Delfiana; Gai, Maria; Bernoli, Aldensia; Buke, Josua; Suna, Elisabet; Baso, Susana Purnamasari
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.v9i1.1388

Abstract

Internal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance.
Tingkat Partisipasi Masyarakat dalam Pengendalian Fraud Keuangan Desa: Studi Kasus Desa Fafinesu B Neno, Modesta; Balenaen, Amanda Leontin; Bari, Angela; Tefbana, Gresly; Werang, Lauensia; Baso, Susana Purnamasari
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.v9i1.1395

Abstract

The management of Village Funds is vulnerable to financial fraud when it is not supported by effective oversight mechanisms. One alternative form of control is community participation as social supervision in village financial management. This study aims to analyze the effect of community participation on the control of village financial fraud in Fafinesu B Village. The research employed a quantitative approach using a survey method. Data were collected from 30 community members selected through purposive sampling and measured using a five-point Likert scale. The data were analyzed using descriptive statistics and simple linear regression. The results indicate that the level of community participation in supervising village financial management is generally categorized as good, particularly in terms of public awareness of oversight responsibilities. However, access to information regarding the amount of Village Funds remains limited. The control of village financial fraud is also perceived as good, although the reporting climate for suspected irregularities is not fully considered safe. Regression analysis shows that community participation has a positive and significant effect on the control of village financial fraud. These findings confirm that strengthening community involvement contributes to transparency and accountability in village financial governance.
Peran Audit Internal Dalam Mencegah Kecurangan (Fraud) pada Organisasi Pemerintah Daerah Seran, Antonia Zakaria; Minggus, Anjela Casandra; Manek, Eufracia Placida; Meni, Mariana Ratu Rosario; Ton, Stefen Ardi Melkisedek; Baso, Susana Purnamasari
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 Tallo, Richardus Engel; Sae, Don Oscar Filius; Toli, Alvonzo Rodriquez Watudhesi; Hambur, Oktavianus; Baso, Susana Purnamasari
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.
Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT Malut, Maria Goreti; Baso, Susana Purnamasari; Timuneno, Antonius Yohanes William
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4335

Abstract

Purpose: This research seeks to examine the impact of the Balanced Scorecard (BSC) on the successful implementation of digital transformation within the company. Methodology/approach: This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses. Results/findings: PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth. Conclusions: The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development. Limitations: The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators. Contribution: As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.
Co-Authors Aftrin, Odilia Agnes Susanti Indrawati Anu, Karolina Ata, Alberta Balenaen, Amanda Leontin Balla, Maria Nomensia Lipat Banase, Marianus Antonius Deo Datus Bari, Angela Baso, Maksimilianus Paulus Jati x Bau Mau, Ignatia Thomasita Bernoli, Aldensia Bribin Burin, Stefanie Noviega Buke, Josua Dawu, Leopold M.T Dima, Enike Tje Yustin Dima Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Gai, Maria Geong, Benediktus Maurisko Hambur, Oktavianus Irayanti Seran, Adiutrix Maria Jagu, Desidaria Ayuhandini Jesika, Delfiana Jesus, Olivia De Kristina Wada Betu Laho’an, Sonya Leopold Melkiano Triangga Dawu Loda, Adelheid Elisabet Loinenak, Jeanet Jeshintya Sarce Magdalena, Christiana Maksimilianus Paulus Jati Gamatara Malut, Maria Goreti Manek, Eufracia Placida Manikin, Albert Palla Maria Odriana Veronica Moi Meni, Mariana Ratu Rosario Minggus, Anjela Casandra Moi, Maria Odriana Veronika Neno, Modesta Ngadha, Fransiska Devaliana Panie, Alexandro Arsol Panie, Alexsandro Arsol Pasaribu, Audy Polin, Frescilia Rere Paulina Bibiana Riwu, Elda Sae, Don Oscar Filius Sain, Roswita Felsiani Saka, Dulce Maria Gisela Saru, Joaquina Felicia Selfiana Goetha Seran, Antonia Zakaria Sinlaeloe, Adinda Suna, Elisabet Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Tae, Maria Yohana Oy Tallo, Richardus Engel Taolin, Margareth Gramediana Tefbana, Gresly Timuneno , Antonius Yohanes William Timuneno, Antonius Yohanes William Toli, Alvonzo Rodriquez Watudhesi Ton, Stefen Ardi Melkisedek Tukan, Agnes Tulasi, Floresita Melin Vanya, Stefani Werang, Lauensia Yustina Alfira Nay