Indo-MathEdu Intellectuals Journal
Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal

Indikator Peran Pengawai Keuangan Publik dalam Menjamin Akuntabilitas Bumn PT Inka Persero di Kota Madiun

Zulfaidan Zubeir Batubara (Universitas Negeri Surabaya)
Ammar Muhammad Zaky (Universitas Negeri Surabaya)
Revienda Anita Fitrie (Universitas Negeri Surabaya)
Eva Fany Fanida (Universitas Negeri Surabaya)



Article Info

Publish Date
24 May 2026

Abstract

This study aims to analyze the role of the Financial and Development Supervisory Agency (BPKP) in improving the financial accountability of PT INKA (Persero) Madiun. This study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation, then analyzed descriptively qualitatively. The results of the study indicate that BPKP plays a role in improving financial accountability through internal audit activities, evaluation of internal control systems, and consultative functions to PT INKA management. This role has an impact on increasing compliance with financial regulations and improving corporate governance. However, the implementation of supervision still faces obstacles in the form of the complexity of company operations and limited supervisory resources. The conclusion of the study shows that the role of BPKP is quite significant in encouraging the financial accountability of PT INKA, although strengthening is needed through a risk-based supervisory approach and optimizing the use of information technology.

Copyrights © 2026






Journal Info

Abbrev

imeij

Publisher

Subject

Mathematics

Description

Indo-MathEdu Intellectuals Journal is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IMEIJ is a periodical publication (two times a ...