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All Journal Jurnal Abdidas Journal of Economics and Management Scienties
Hidayatul, Asrul
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Mathematics Public Health Social Sciences Other

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Sosialisasi Pengawasan dan Pengendalian Aset Desa Porame, Kabupaten Sigi Gunarsa, Arif; Abdullah, M Ikbal; Ansar, Muhammad; Zulhaerini, Adilah; Azhami, Ahmad; Hidayatul, Asrul
Jurnal Abdidas Vol. 6 No. 1 (2025): February 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i1.1074

Abstract

Pengelolaan aset desa merupakan aspek krusial dalam mendukung tata kelola pemerintahan desa dan kesejahteraan masyarakat. Artikel ini membahas sosialisasi pengawasan dan pengendalian aset desa di Desa Porame, Kabupaten Sigi. salah satu kekayaan milik desa yang diakui sebagai aset desa adalah tanah yang memiliki sertifikat terverifikasi sebagai milik desa. akan tetapi, pada kenyataanya masih banyak terdapat penyalahgunaan aset desa khususnya tanah yang belum terverifikasi kepemilikannya secara resmi sebagai milik desa. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan kemampuan perangkat desa dalam mengelola aset desa sesuai dengan peraturan yang berlaku. Pengabdian ini dilaksanakan dalam satu hari menggunakan metode lokakarya yang meliputi presentasi, diskusi, dan evaluasi bersama sejumlah 27 peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran dan pemahaman peserta terkait pentingnya pengelolaan aset desa yang efektif dan transparan. Kesimpulan dari kegiatan ini menekankan pentingnya pengawasan dan pengendalian aset desa untuk menghindari potensi penyalahgunaan serta mendukung pembangunan desa yang berkelanjutan
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention Hidayatul, Asrul; Din, Muhammad; Abdullah, Muhammad Ikbal; Karim, Fikry
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.313

Abstract

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Co-Authors Abdullah, M Ikbal Abdullah, Muhammad Ikbal Azhami, Ahmad Fikry Karim Gunarsa, Arif Muhammad Ansar, Muhammad Muhammad Din Zulhaerini, Adilah