Prima Abdika: Jurnal Pengabdian Masyarakat
Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024

Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang

Aini Indrijawati (Universitas Hasanuddin, Makassar, Indonesia)
Darmawati Darmawati (Universitas Hasanuddin, Makassar, Indonesia)
Kartini Kartini (Universitas Hasanuddin, Makassar, Indonesia)
Syamsuddin Syamsuddin (Universitas Hasanuddin, Makassar, Indonesia)
Syarifuddin Rasyid (Universitas Hasanuddin, Makassar, Indonesia)
Asharin Juwita Purisamya (Universitas Hasanuddin, Makassar, Indonesia)
Indira Syakira Kirana Juanda (Universitas Hasanuddin, Makassar, Indonesia)



Article Info

Publish Date
22 Dec 2024

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.

Copyrights © 2024






Journal Info

Abbrev

abdika

Publisher

Subject

Arts Humanities Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Description

Prima Abdika : Jurnal Pengabdian Masyarakat merupakan jurnal yang mempublikasikan artikel-artikel laporan pengabdian masyarakat yang dilaksanakan oleh para dosen bidang pendidikan maupun bidang lain atau kelompok-kelompok masyarakat berbentuk penyuluhan, pendampingan, bimbingan teknis, dan jenis ...