{"title":"Implementasi Audit Operasional dalam Prinsip Transparansi dan Akuntabilitas pada Kantor Kelurahan Baurung Kecamatan Banggae Timur Kabupaten Majene","authors":"Warka Syachbrani, S. M. Baharuddin","doi":"10.37888/bjrm.v2i2.181","DOIUrl":null,"url":null,"abstract":"This study aims to find empirical evidence of how the implementation ofOperational Audit on the Principles of Transparency and Accountability in Governmentagencies.Thisresearchusedtheobservationanddocumentationmethodorcontentanalysismethod. Research data collection was carried out at the apparatus of KelurahanBaurung, Kecamatan Banggae Barat, Kabupaten Majene. The results of this studyfounded that the existence of an operational audit in accordance with applicable auditstandards and in accordance with the operational audit stages, would be able to improvethe principles of transparency and accountability in realizing good governance in thepublicsector.","PeriodicalId":415850,"journal":{"name":"Bongaya Journal for Research in Management (BJRM)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bongaya Journal for Research in Management (BJRM)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37888/bjrm.v2i2.181","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
This study aims to find empirical evidence of how the implementation ofOperational Audit on the Principles of Transparency and Accountability in Governmentagencies.Thisresearchusedtheobservationanddocumentationmethodorcontentanalysismethod. Research data collection was carried out at the apparatus of KelurahanBaurung, Kecamatan Banggae Barat, Kabupaten Majene. The results of this studyfounded that the existence of an operational audit in accordance with applicable auditstandards and in accordance with the operational audit stages, would be able to improvethe principles of transparency and accountability in realizing good governance in thepublicsector.
本研究旨在寻找政府机构如何在透明度和问责原则下实施业务审计的经验证据。本研究采用观察文献法和内容分析法。研究数据收集在KelurahanBaurung, Kecamatan Banggae Barat, Kabupaten Majene的设备上进行。本研究的结果表明,根据适用的审计标准和业务审计阶段的存在,将能够改善透明度和问责制原则,以实现公共部门的良好治理。