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All Journal International Journal of Applied Management and Business
Pambelum, Dr. Yohanes Joni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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The Effectiveness of Internal Supervision and Its Implications for Regional Financial Management Olivia, Eva; Pambelum, Dr. Yohanes Joni; Defung, Dr. Felisitas
International Journal of Applied Management and Business Vol. 2 No. 2 (2024)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v2i2.1108

Abstract

Objective -This study examines the results of the analysis of the effectiveness of APIP internal supervision and its implications for regional financial management which are influenced by the competence and objectivity of APIP HR and its supervisory follow-up. Methodology/Approach - Research that discusses the effectiveness of APIP internal supervision and its implications for regional financial management uses a quantitative method with an information collection technique approach in the form of data from a population that is 37SKPD of the Department of Agencies and Government Offices of West Kotawaringin Regencyand sampling from several populations with questionnaires. Findings – The study found that APIP HR Competence, APIP HR Objectivity and APIP Internal Supervision Follow-up have a positive influence with different significance on the effectiveness of internal supervision and the more effective the internal supervision carried out by APIP, the better the Regional Financial Management will be.
Co-Authors Defung, Dr. Felisitas Olivia, Eva