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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmu Manajemen Dan Pendidikan
Dinda Azzahra Putri
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Peran Badan Pemeriksa Keuangan dalam Penguatan Akuntabilitas Keuangan Daerah: Analisis Efektivitas Audit dan Tindak Lanjut Rekomendasi di Provinsi Jawa Tengah Dinda Azzahra Putri; Mulyati Rahmah; Putri Aulia Khairani; Revi Haryanti; Sri Permata Putri; Jumiati; Boni Saputra
Jurnal Ilmu Manajemen dan Pendidikan | E-ISSN : 3062-7788 Vol. 2 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study investigates the role of the Audit Board of Indonesia (BPK), particularly its Representative Office in Central Java Province, in enhancing accountability in regional financial management through a literature review approach. Regional financial accountability serves as a crucial indicator for achieving good governance. The analysis explores relevant literature concerning BPK’s functions in auditing processes, issuance of audit opinions, and follow-up actions. The review finds that BPK plays a strategic role in fostering transparency and accountability through its independent and objective audit mechanisms. BPK’s audit findings contribute to improving the quality of regional financial reporting and strengthening internal control systems. The study recommends enhancing institutional capacity and promoting stronger synergy between BPK and local governments to achieve more accountable financial governance.
ETIKA DAN AKUNTABILITAS GAYA KEPEMIMPINAN ETIS, STUDI KASUS PENGAMBILAN KEPUTUSAN PIMPINAN DALAM MENJAGA TRANSPARANSI PENYALURAN BANTUAN SOSIAL TERHADAP DAMPAK BENCANA BANJIR BANDANG DI KELURAHAN DADOK TUNGGUL HITAM Aina Ilzahra; Alexa Rheva Anggela; Aminatussalsabila; Azahra Naima Puti Azka; Dafina Permata Dasti; Dinda Azzahra Putri; Elsya Dwi Septiyena; Syamsir
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47890

Abstract

The flash flood disaster in Dadok Tunggul Hitam Village has placed the effectiveness of public leadership at a critical juncture, where moral integrity and accountability are vital instruments in the management of social assistance. This study aims to analyze the implementation of ethical leadership styles, evaluate the decision-making process in maintaining transparency, and measure the level of public accountability in the distribution of post-disaster social assistance. Using qualitative methods with a case study approach, this research explores how local leaders integrate the values of honesty and justice amidst the pressures of emergency situations. Data were collected through in-depth interviews with key informants such as the village head, village officials, volunteers, and affected communities, supported by participant observation and documentation studies. Data analysis was conducted using an interactive model that includes data reduction, data presentation, and conclusion drawing.
Co-Authors Aina Ilzahra Alexa Rheva Anggela Aminatussalsabila Azahra Naima Puti Azka Boni Saputra Dafina Permata Dasti Elsya Dwi Septiyena Jumiati Mulyati Rahmah Putri Aulia Khairani Revi Haryanti Sri Permata Putri Syamsir