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Analisis Pengendalian Internal Pelaporan Keuangan Guna Peningkatan Kualitas Laporan Keuangan dalam Rangka Mendukung Tugas Staf Kebijakan dan Perencanaan Umum TNI Aditya Yuda Negara; Elisabeth Tanti; Mohamad Rachmad
EduInovasi:  Journal of Basic Educational Studies Vol. 6 No. 1 (2026): EduInovasi:  Journal of Basic Educational Studies
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/edu.v6i1.11908

Abstract

The implementation of Internal Control over Financial Reporting (ICFR/PIPK) is a vital foundation for Srenum TNI (General Policy and Planning Staff of the Indonesian National Armed Forces) to produce accurate financial information as a basis for strategic decision-making by the TNI Commander. This study aims to analyze the effectiveness of PIPK implementation at the Srenum TNI unit and identify the challenges faced in improving the quality of financial statements in accordance with government accounting standards. The research methodology employs a descriptive qualitative approach with a Control Self-Assessment (CSA) framework, as mandated by Minister of Finance Regulation (PMK) No. 17/2019. Data collection was conducted through technical triangulation, including: (1) Document Review of the five components of internal control; (2) Technical Interviews with treasury officials and SAKTI application operators; and (3) a Quantitative Survey involving 87 Srenum TNI personnel to measure perceptions of the control environment. The analysis focused on significant accounts—such as equipment, machinery, and inventory—through reperformance procedures within the SAKTI and SIMAK BMN applications. The results indicate that Srenum TNI has achieved "Effective Internal Control" (PIE) status. This effectiveness is attributed to the integration of risk management into organizational SOPs and the optimization of Information Technology and Manual (ITDM) monitoring systems. However, the optimization of PIPK is still hindered by three primary constraints: limited personnel quantity leading to a double burden of tasks, a technical skill gap regarding complex digital system features, and high personnel rotation (tour of duty), which disrupts the continuity of knowledge management. The study recommends strengthening institutionalized knowledge management and continuous technical certification to maintain the integrity of financial reporting in support of TNI’s bureaucratic transformation.
DINAMIKA ANCAMAN DAN RESPON PERTAHANAN DI LAUT NATUNA UTARA: STUDI KUALITATIF STRATEGI TNI AL DALAM MENJAGA ZONA PERBATASAN Elisabeth Tanti; Muhammad Zulkifli; Basuki Tri Usodo; Hendrik Kurniawan; Wahyu Sasono
JURNAL SAINS DAN TEKNOLOGI MARITIM Vol. 26 No. 2 (2026): Maret
Publisher : UNIMAR AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33556/jstm.v26i2.495

Abstract

Abstract. The North Natuna Sea is often the site of various threats to Indonesia's maritime sovereignty, including territorial violations by foreign vessels, illegal fishing, and unauthorized survey and exploration activities. These threats require a rapid, precise, and coordinated defense response to maintain regional stability. The Indonesian Navy (TNI AL) implements an adaptive defense strategy, utilizing routine patrols using warships and reconnaissance aircraft, technology-based surveillance such as radar and Vessel Monitoring System (VMS), and inter-agency coordination. This approach ensures that any incidents of violations can be detected early and responded to effectively. Qualitative analysis shows that the effectiveness of the TNI AL's defense depends on personnel readiness, strategic planning, and the involvement of coastal communities. The physical presence of the TNI AL in the waters, combined with scheduled patrols and rapid response, has a preventive effect on illegal activities. In addition, coordination with relevant agencies and the use of technology strengthen threat detection and mitigation capabilities, thereby maintaining the security of the border zone. The results of the study confirm that a holistic and responsive defense strategy is a key factor in maintaining the security and sovereignty of the North Natuna Sea. Adapting to the dynamics of threats and strengthening coordination between units enables the Indonesian Navy to maintain an effective presence, while also In addition, coordination with relevant agencies and the use of technology strengthen threat detection and mitigation capabilities, thereby maintaining security in the border zone. The results of the study confirm that a holistic and responsive defense strategy is a key factor in maintaining the security and sovereignty of the North Natuna Sea. Adapting to the dynamics of threats and strengthening coordination between units enables the Indonesian Navy to maintain an effective presence, while minimizing potential risks that could harm Indonesia. Keywords: North Natuna Sea, Maritime Security, Threats Defense Strategy, Indonesian Navy, Indonesian Border Zone