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All Journal E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Ratna Wardhani
Faculty of Economics and Business, University of Indonesia, Indonesia
Economics, Econometrics & Finance

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Analysis of Obstacles to Completion of Follow-up Recommendations in ABC Regional Government Tirmizi Azhar Hasibuan; Ratna Wardhani
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p14

Abstract

This study analyzes the obstacles to the completion of follow-up recommendations by the Regional Government of ABC on the Province Inspectorate of XYZ reports. This study aims to determine obstacles in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports. The data collection will be collected using semi-structured interviews with the follow-up team and Regional Apparatus. The data collection will be collected using documentation for the implementation of follow-up. Then this study uses data analysis techniques, namely content analysis. The results of the study indicated that the Regional Government of ABC’s compliance in follow-up recommendations on the Province Inspectorate of XYZ reports is not yet optimal, then the role of Regency Inspectorate of ABC is not yet optimal, and there are obstacles faced by Regional Apparatus in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports which resulted in a low level of follow-up completion. Keywords: Follow-up Recommendations; Province Inspectorate Reports; Compliance; Role
Factors Influencing Internal Control over Financial Reporting in Ministry X Government Assistance: A Symbolic Carrier Perspective Riawati Anggraeni; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p06

Abstract

Audit findings on government assistance expenditures at Ministry X reveal internal control weaknesses, particularly incomplete accountability reports and inconsistent procedural practices across work units. This condition indicates that the effectiveness of Internal Control over Financial Reporting (ICoFR) is influenced not only by technical mechanisms but also by institutional dimensions. This study aims to analyze symbolic factors affecting ICoFR effectiveness in government assistance programs. Using a qualitative approach, the study applies thematic analysis, constant comparison, and triangulation across implementing, assessment, and review teams. The findings identify four key symbolic carriers: formal regulations, integrity, accountability, and transparency. These factors shape daily routines and compliance patterns. However, when compliance remains predominantly symbolic and administrative rather than substantive, ICoFR effectiveness becomes constrained. This study contributes by demonstrating that limited ICoFR effectiveness is driven not only by technical shortcomings, but also by symbolic compliance embedded within institutional logics.
Co-Authors Riawati Anggraeni Tirmizi Azhar Hasibuan