Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Expensive: Jurnal Akuntansi dan Keuangan
Yosa Saputri, Apria
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Yosa Saputri, Apria; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Co-Authors Nedi Hendri, Nedi Septiani, Ana