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All Journal Jurnal Ilmu Manajemen dan Bisnis Assets Journal: Management, Administration, Economics, and Accounting
S. Lakoro, Fibriyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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ANALYSIS OF FORMS OF SUPERVISION TO ANTICIPATE ABUSE OF AUTHORITY IN SUKAMULYA VILLAGE FITRI VERDIANTI, LUTCHVIANA; Dunggio, Titin; S. Lakoro, Fibriyanti
Jurnal Ilmu Manajemen dan Bisnis Vol. 12 No. 3 (2024): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v12i3.1503

Abstract

The village is the legal body authorized to regulate and carry out governmental duties, in accordance with the provisions of Act No. 6 of 2014. A village can carry out its responsibilities independently by building an effective governance system. It requires high-quality human resources for leaders and employees. It is essential to carry out effective supervision during the performance of the assigned tasks in the village to avoid abuse of authority. The village government requires the highest level of rigour from the leadership and supervisory agencies to avoid abuse of authority. This can include actions such as giving warnings, performing performance evaluations, and reviewing administrative issues. In order for the activity plan to work smoothly, certain parties can supervise and enforce the authority used in the implementation of activities through effective monitoring mechanisms. The aim of this research is to gain an understanding of how surveillance is used to avoid abuse of authority in Suka Mulya Village. This research method is qualitative descriptive with observations, interviews and documentation as a method of data collection. The results of this study show that the monitoring and communication system in Suka Mulya Village is not optimal, which leads to a lack of effective communication between subordinates and superiors in the completion of activities, in addition there is lack of emphasis on the rigour of the leadership and supervisory bodies on the performance of the apparatus.
Pengaruh Tekanan Fiskal terhadap Akuntabilitas Pengelolaan APBD Pemerintah Kabupaten Boalemo S. Lakoro, Fibriyanti; Sukrianto
Assets Journal: Management, Administration, Economics, and Accounting Vol. 3 No. 2 (2025): Assets Journal
Publisher : Yayasan Insan Mulia Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59923/assets.v3i2.728

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan fiskal terhadap akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) pada Pemerintah Kabupaten Boalemo sebagai daerah dengan kapasitas fiskal rendah. Tekanan fiskal dipahami sebagai kondisi keterbatasan kemampuan keuangan daerah yang ditandai oleh rendahnya Pendapatan Asli Daerah (PAD), tingginya ketergantungan pada transfer pemerintah pusat, serta dominasi belanja operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan data pendukung APBD tahun 2020–2026 dan data persepsi yang dikumpulkan melalui kuesioner terhadap 120 pejabat pengelola keuangan daerah yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linear berganda, didukung oleh statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tekanan fiskal berpengaruh negatif dan signifikan terhadap akuntabilitas pengelolaan APBD. Peningkatan tekanan fiskal cenderung menurunkan kualitas perencanaan anggaran, penetapan prioritas belanja, serta pertanggungjawaban keuangan daerah. Temuan ini menegaskan bahwa tekanan fiskal merupakan faktor penting yang membentuk perilaku dan kualitas tata kelola keuangan pemerintah daerah. Implikasi penelitian menekankan perlunya strategi pengelolaan APBD yang lebih adaptif melalui optimalisasi PAD, peningkatan efisiensi belanja operasional, serta penguatan sistem pengawasan dan pelaporan keuangan, khususnya pada daerah dengan kapasitas fiskal rendah.
Co-Authors Dunggio, Titin FITRI VERDIANTI, LUTCHVIANA Sukrianto