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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) JUTRIANCE
Rifqi Novriyandana
Lambung Mangkurat University
Economics, Econometrics & Finance Social Sciences

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NAVIGATING GREY ZONES: INTEGRITY VULNERABILITIES IN REGIONAL GOVERNANCE Rifqi Novriyandana; Iwan Alfanie; Sunardi; Reja Fahlevi; Dewi Sri Susanti; Arif Rahman Hakim; Muhammad Baqir; Muhamad Rafli
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Formal integrity systems often fail to produce ethical outcomes in decentralized bureaucracies, giving rise to what this study conceptualizes as an "integrity paradox." This research investigates the structural and cultural vulnerabilities within Indonesian local governments that contribute to internal control failures. Using a qualitative case study approach, the study analyzes data from the Integrity Assessment Survey (SPI) and conducted in-depth interviews with internal and external stakeholders in South Kalimantan. The findings indicate that although formal anti-corruption instruments are technically in place, they are systematically undermined by "grey zone" practices, including normalized informal interventions and a pervasive culture of silence driven by fear of retaliation. The study further demonstrates that internal oversight functions, such as the Inspectorate, tend to be reactive rather than proactive. These findings suggest that strengthening public sector integrity requires moving beyond administrative compliance toward the institutionalization of whistleblower protection mechanism and audit-based early warning systems.
DETERMINANTS OF THE QUALITY OF BUMDES FINANCIAL STATEMENT IN ALALAK DISTRICT Rifqi Novriyandana; Nadhifa Tahta Lailata
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.103

Abstract

BUMDes is the government's bid to improve the welfare of rural communities, but many are still troubled by poor quality financial reports. The purpose of this study was to determine how the quality of BUMDes financial reports in Alalak sub-district is influenced by human resource competence, information technology utilization, and internal control systems. This research uses quantitative methods. The purposive sampling method was used to determine the research sample. The selected sample consists of advisors, supervisors, directors, secretaries, treasurers, and financial staff from 10 BUMDes that are still operating in Alalak sub-district. The analysis in this study is in the form of data quality tests, classical assumption tests, hypothesis tests, and multiple linear regression tests using the SPSS version 25 program. The findings indicated that the competence of human resources and the use of information technology positively influenced the quality of BUMDes financial reports in the Alalak sub-district. However, the variable of the internal control system was found to have no impact on the quality of these financial reports in the same area.
Co-Authors Arif Rahman Hakim Dewi Sri Susanti Iwan Alfanie Muhamad Rafli Muhammad Baqir Nadhifa Tahta Lailata Reja Fahlevi Sunardi