Academic Journal
Optimalisasi Fungsi Inspektorat Dalam Pengawasan Keuangan Daerah Di Kabupaten Kepulauan Talaud
| العنوان: | Optimalisasi Fungsi Inspektorat Dalam Pengawasan Keuangan Daerah Di Kabupaten Kepulauan Talaud |
|---|---|
| المؤلفون: | Matei, A. M. (Angela), Karamoy, H. (Herman), Lambey, L. (Linda) |
| المصدر: | Goodwill Journal of Accounting and Auditing Research |
| بيانات النشر: | Sam Ratulangi University |
| سنة النشر: | 2017 |
| المجموعة: | neliti (Indonesia's Think Tank Database) |
| مصطلحات موضوعية: | Indonesia, Permendagri No. 64 Tahun 2007, keuangan daerah, optimalisasi, pengawasan, the rule of minister of home affairs number 64/2007, local finance, optimilising, supervision |
| الوصف: | The function of supervision by Inspectorate is crucial to ensure the management of local government is running effectively and efficiently. As the internal supervisor institution, Inspectorate should be able to optimize its functions based on The Rule of Minister of Home Affairs Number 64/2007 to create the good governance and clean government. This study is aimed to (1) determine the optimilising the function of Inspectorate in Talaud Island Municipality; (2) analyse the obstacles in optimilising the function of Inspectorate in Talaud Island Municipality; (3) analyse the strategies to optimize the function of Inspectorate in supervising local finance. This study is an exploratory qualitative research. Data were collected by in-depth interviews, observation, and study documentation from primary data and secondary data. The results show the function of Inspectorate in supervising local finance in Talaud Island Municipality is not optimal yet. It is, thus, strategies are required to overcome the obstacles in supervision of local finance by Inspectorate of Talaud Island Municipality. Strategies consist of to: (1) increase the quantitiy of inspector/audit staff; (2) increase of auditor competencies; (3) increase the allocation of supervision budget; (4) increase of facility supervision; (5) optimize the rule of internal auditor as consultant and catalyst; (6) punishment to local work unit (SKPD) staff who are not committed to conduct supervision; and (7) joint commitment of local government in supervision field. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Indonesian |
| Relation: | https://www.neliti.com/publications/63554/optimalisasi-fungsi-inspektorat-dalam-pengawasan-keuangan-daerah-di-kabupaten-ke |
| الاتاحة: | https://www.neliti.com/publications/63554/optimalisasi-fungsi-inspektorat-dalam-pengawasan-keuangan-daerah-di-kabupaten-ke |
| Rights: | (c) Goodwill Journal of Accounting and Auditing Research, 2017 |
| رقم الانضمام: | edsbas.95E494EC |
| قاعدة البيانات: | BASE |
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