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PENINGKATAN KAPABILITAS AUDITOR INTERN UNTUK MENDUKUNG AKUNTABILITAS ANGGARAN PERTAHANAN Raharjo, Budi; Sarjito, Aris; Duarte, Editha Praditya
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.296

Abstract

The government as a state organizer has a responsibility for the budget it manages. Accountable defense budget management is a form of public accountability that is the duty and function of the Ministry of Defense. The Inspectorate General of the Ministry of Defense as a Government Internal Supervisory Apparatus (APIP) has a strategic role in improving government governance, including a role in supporting the accountability of defense budget management. To carry out this role, adequate auditor capability is required. This study aims to understand the efforts to improve the capabilities of the auditors of the Inspectorate General of the Ministry of Defense to support the accountability of defense budget management. Qualitative method was used in this research with descriptive analysis approach. Data collection was carried out by interview method based on the Internal Audit Capability Model (IACM). The results showed that there have been efforts to increase the capability of the auditors of the Inspectorate General of the Ministry of Defense to level 3 (delivered), but the achievement of defense budget accountability shown through the Government Agency Performance Accountability System (SAKIP) still requires continuous improvement.
Risk Mitigation and Food Security in the Free Nutritious Food Program: Implications for National Defense Saputro, Sukoco Henry; Sarjito, Aris; Duarte, Editha Praditya
Asian Journal of Applied Education (AJAE) Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajae.v4i3.15053

Abstract

This article analyzes risk mitigation in the implementation of the Free Nutritious Food Program (MBG) in Indonesia, focusing on its impact on food security and national defense, particularly from a non-military defense perspective. The program aims to improve the nutritional quality of the community through guaranteed distribution of nutritious food, but faces challenges related to operational, financial, governance and oversight risks. A desk-based exploratory qualitative approach was used to explore the ISO 31000:2018 risk management framework, and assess and manage these risks in the context of the MBG. The findings show that the success of the MBG is highly dependent on strengthening distribution infrastructure, transparency in budget management and inter-agency coordination. Dependence on food imports threatens domestic food security and social stability, making it an integral part of national defense. Source triangulation and thematic analysis were used to ensure the validity and credibility of the findings. The research suggests integrated mitigation measures, including surveillance technology and strengthening domestic food security, as key to program sustainability and state stability.
Forging a Powerful Indo-India Bond: Reinventing the Eastern Connection in Foreign Policy putra, Calvin Anthony; Anwar, Syaiful; Duarte, Editha Praditya
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.8306

Abstract

This research extensively examines the intricate and multifaceted aspects of India's foreign policy, with a specific emphasis on its dynamic involvements in Southeast Asia, East Asia, and Indonesia. Against the backdrop of India's abundant resources, diverse biodiversity, and rich cultural heritage, the study underscores the strategic broadening of India's participation across various dimensions—ranging from socio-economic initiatives to political collaborations and security endeavors—within this expansive and diverse region. The proclamation of the Act East Policy by Prime Minister Narendra Modi serves as a crucial element in this holistic approach. It embodies a strategic framework crafted to fortify India's relationships with countries in both East Asia and Southeast Asia. This policy reflects a deliberate and far-reaching strategy to enhance diplomatic, economic, and security ties, leveraging India's strengths against the intricate tapestry of opportunities and challenges present in the region. By delving into the various facets of India's diplomatic outreach, this study seeks to unravel the layers of complexity surrounding India's engagements in Southeast Asia, East Asia, and Indonesia. Its objective is to offer a nuanced understanding of the motivations, challenges, and outcomes associated with India's multifaceted foreign policy in this strategically significant and culturally diverse region.