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Sophia Kartika Nasution; Paradisa Sukma

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

Muhammad Fathul Mubarok

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

This research is motivated by a field fact that shows that the syawir activities which are the obligation of students in Madrasah Diniyyah Al Asna, there is a decrease in enthusiasm in some classes in Madrasah Al Asna, which is marked by the lack of student activeness in leaving syawir, noisy classroom conditions far from conducive words that move researchers to find out more about the method of syawir supervision because indeed this method encourages students to be active, creative, enthusiastic in defending their arguments, concluding and refuting or refuting the arguments of other students. Based on the description above, the focus of the research is as follows: 1). How is the practice of implementing Syawir in increasing the enthusiasm for learning and understanding of students in class V-C MI Al Asna Pesantren Mahir Arriyadl Keling Kepung Kediri? 2). What are the advantages and disadvantages of Syawir activities in class V-C MI Al-Asna Pesantren Mahir Arriyadl Keling Kepung Kediri? The approach used is qualitative, to reveal and understand the realities that occur in depth with regard to the above pheno mena. data collection techniques and information is done through interviews, observation, and documentation. The implementation of syawir in Madrasah Al-Asna has a variety of learning methods, one of which is the supervisory syawir method, with this method the implementation of syair can run well so that maximum success is achieved and the strategies used in improving student discipline are Learning strategies, Internal strategies, External strategies.

Munfarida Rizky Mutamimmah; Taufik Kurrohman; Alfi Arif

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.

Helin Kristikaningwulan; Cornellia Adinda Putri Watun; Al Makki Ahmad Hartori; Yuanda Alyansyah Putra, Y. L; Suta Ramadan

Lembaga Pengembangan Kinerja Dosen 2024 Lembaga Pengembangan Kinerja Dosen

Corruption remains a significant concern in Indonesia, exemplified by the case of former Supreme Court Judge Zarof Ricar, suspected of acting as a case broker. This case began with the arrest of three Surabaya district court judges on October 20, 2024, for allegedly accepting bribes to free Ronald Tannur. Misconceptions that winning court cases requires significant costs have created opportunities for fraud, with individuals claiming they can guarantee favorable outcomes. The Zarof Ricar case highlights the declining integrity of government institutions and the lack of synergy among law enforcement, contributing to the prevalence of corruption. This situation underscores the urgent need for comprehensive legal reform. Strengthened regulations, stricter internal supervision, and harsh penalties for corrupt practices are essential to restoring public trust in the legal system and improving institutional integrity. This study aims to provide insights by employing juridical-normative and empirical methods, utilizing literature, legal documents, observations, and interviews.

Abdul Hadi

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

Policies set by leaders of educational institutions are often in the spotlight of experts, both in science and other fields. The madrasah principal is fully responsible for the continuity and existence of the educational institution. The purpose of this study was to determine the implementation of the decision letter of the Head of MTs An Nawawiyah No 091 of 2023 and the professional competence of teachers at MTs An Nawawiyah Kepung Kediri. This research uses a qualitative approach with a case study type of research. Data collection techniques using interviews, observation and documentation. The data analysis technique uses Miles Huberman and Saldana's interactive data analysis model, including: data reduction, data display, and conclusion drawing. The results showed that: (1) An Nawawiyyah Madrasah Head Policy in improving teachers' professional competence. There are two main policy aspects implemented, namely macro and micro policies. Macro policies include curriculum planning which includes annual, semester, monthly, weekly, and daily work plans. Meanwhile, micro policies focus more on the internal arrangements of the madrasah which include programs such as PKG (Teacher Performance Assessment), PPG (Teacher Professional Education), MGMP (Musyawarah Guru Mata P1), training, workshops, meetings, coaching in the preparation of lesson plans, classroom supervision, question making, learning evaluation, asatidz/asatidzah board activities, and competitions. (2) The professional competence of teachers at MTs An Nawawiyah is at a good level, indicated by five main aspects: mastery of subject matter, ability to develop learning methods according to standards, utilization of media and learning resources, reflection on learning and participation in seminars and training, and awareness of the development of science and technology in carrying out tasks.

Suci Ramadani; Ainur Rofiq Sofa

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Honesty is one of the core values in Islamic education that serves as a foundation for shaping individual character, particularly in Islamic boarding schools (pesantren). This study aims to explore honesty as a fundamental value in Islam, its implementation strategies in pesantren, and its impact on the character development of students (santri). Using a qualitative approach, this research utilizes literature analysis and field observations to understand how honesty is taught, practiced, and internalized in the daily lives of students. The findings reveal that honesty is implemented through the reinforcement of religious values in daily activities, fostering truthful behavior in the teaching-learning process, and role modeling by caregivers and educators. Implementation strategies include an ethics-based educational approach, strict supervision, and continuous evaluation. The impact is evident in the increased self-confidence of students, strengthened integrity, and their ability to face life challenges in alignment with Islamic principles. Thus, honesty is not only a critical element in shaping the character of students but also a foundation for developing individuals who are responsible, trustworthy, and morally upright. This study recommends the consistent application of honesty-based learning methods as a pillar of character education in pesantren.

Yoppi Hidayat Jauhari; Ading Rahman Sukmara

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research is motivated by the fact that the Ciamis Regency Inspectorate apparatus has not performed well in carrying out supervision in accordance with the Regulation of the Minister of Home Affairs Number 61 of 2019. In the Ciamis Regency Inspectorate, this can be seen from the results of the Ciamis Regency Inspectorate performance report, several problems were found. The purpose of this study is to determine the strategy for improving the performance of the apparatus in implementing supervision at the Ciamis Regency Inspectorate. This study used a descriptive method with a qualitative approach. The informants in this study were 4 people, namely the Inspector, Secretary of the Inspectorate, Head of Planning and Programs and representatives of regional inspectors. Data analysis was carried out on data collected from both observation and interview results. The data analysis stage was carried out with qualitative analysis. The results of the study showed that: 1) The performance of the apparatus at the Ciamis Regency Inspectorate was not optimal, this was because the Inspectorate as one of the supervisory institutions responsible to the Regent had not been able to create transparency, objectivity, more effective supervision efficiency, and more accumulative and accountable. Therefore, the Inspectorate is not only faced with the problems of functional tasks but also with coaching tasks. 2) The implementation of supervision in carrying out its activities as a supervisor of the implementation of regional government cannot be separated from the factors that influence the implementation of the supervisory function carried out on the implementation of regional government. These factors are: internal factors, namely the number of supervisory officers is still limited, and external factors, namely the availability of many mandatory tasks that must be carried out and negligence of the object of inspection. 3) The Inspectorate as an internal supervisor is required to make a major contribution to improving the quality of the implementation of Regional Government, but on the other hand, its capacity is not yet sufficient to carry out its main tasks and functions with various problems and limitations.

Isti Puspitasari

Referendum : Jurnal Hukum Perdata dan Pidana 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The purpose of this research is to examine and analyze the validity of scientific crime investigation as evidence in the process of proving murder cases and what are the advantages and disadvantages of using the scientific crime investigation method in crime scene processing carried out by forensic laboratories. Then the method used in this research is the normative legal research method. The results of the study show that the scientific crime investigation method, which is expressed in concrete form through forensic laboratory examinations and information from police forensic experts, is the central point. In connecting the relationship between the perpetrator, victim and evidence with the crime scene, the construction of evidence for a criminal act becomes stronger and can give confidence to the judge in deciding a case fairly and in accordance with the actual facts. In the case of the crime of murder with poison, the statements of the witnesses and the statements of the two defendants were linked and interconnected with each other after the scientific crime investigation method was applied; The advantages and disadvantages of using scientific crime investigation methods in crime scene processing carried out by forensic laboratories include. The advantages and disadvantages of using scientific crime investigation methods in crime scene processing carried out by forensic laboratories include: (1). The advantage of implementing scientific crime investigation is that uncovering cases using old methods full of violence, intervention, etc. has been abandoned. (2) Fast, precise and accurate inspection supported by special tools that have been internationally standardized, (3) Minimizing errors made before SCI implementation (manual patterns replaced with digital patterns). Meanwhile, the weaknesses are: Internal side of the SatKer (Work Unit): the number of human resources who supervise and understand the use of Special Tools (Alsus) is limited, the special equipment, both primary and secondary, is expensive. If we look at the human resources that this country has, it should be enough to assist the Forensic Laboratory team in supervision and are people who understand the special tools that support the performance of the Forensic Laboratory. Apart from that, the government should be more respectful of the procurement of these special tools, even though not everyone has to always use these special tools. However, these tools are very useful for the smooth running of investigations and/or investigations. Because the resulting examination data is much more detailed and accurate.

Laily Faridhatun Nikmah; Ngainun Na'im; Akhyak Akhyak

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Determining a monodisciplinary strategy for the advancement of science and its use in scientific integration is the aim of this research. This research uses a certain type of library research. To conduct descriptive research, researchers use words and not lists of data. These words can basically provide a general overview or explain current problems and their solutions. Content analysis is the data analysis method used, and places high priority on explaining the content of various existing propositions that arise from various theories and previous analyzes carried out by other researchers. The research findings show that a monodisciplinary approach is an approach whose foundation is solely on the scientific subject in question, without merging or combining it with other scientific fields. All sciences operate under monodisciplinary supervision, support, and motivation. Monodisciplinarity itself regulates scientific research and theoretical conclusions.   A narrowly focused approach to science will result in a narrow view of religion and an interpretation of religion that has nothing to do with the research environment. The urgency of this interdisciplinary study is achieved by creating a paradigm that needs to be implanted in society by: Switching from a format based on formalism to a substantive format, changing universalism from exclusivism, research, study, and improvements both internal and external (inside and outside).  

Mastur Mastur; Aini Kusniawati

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by the low performance of employees which is suspected to be caused by the lack of intensive coaching by the leadership and the lack of effective internal supervision of the organization. The purpose of this study is to determine how coaching affects employee morale, how internal organizational supervision affects employee morale, and how coaching and internal organizational supervision together affect employee morale. The method used in this study uses a quantitative descriptive method. To analyze it, correlation and multiple regression statistical test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that coaching has a positive and significant effect on employee morale, internal organizational supervision has a positive and significant effect on employee morale, and coaching and internal organizational supervision together have a positive and significant effect on employee morale.

Ghofar Syafri Hudzaifi

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

Yulinda Tristiana; Ahmad Makhtum

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In Pamekasan, many small and medium businesses have received halal certificates, but still have difficulty implementing SJPH in a sustainable manner. Many business actors do not fully understand that halal certification is not just a symbol, but is a system that needs to be implemented continuously and monitored closely. They often focus on the administrative aspects of certification, and ignore the importance of practice in daily activities. This research aims to determine the efforts of HSN fish paste business actors UMK in Pamekasan Regency in ensuring compliance with SJPH and evaluating compliance with SJPH implementation. The research method used is a descriptive qualitative research method, where the process of searching for data is through observation, interviews and documentation techniques. This method was chosen so that the research data is in-depth and comprehensive regarding the evaluation of HSN fish paste business actors' compliance with the Halal Product Guarantee System (SJPH). This research involved 4 fish paste business actors. The findings of this research show that HSN fish paste business actors are trying hard to implement SJPH, even though there are obstacles that hinder its effectiveness. However, there are weaknesses in supervision, internal auditing, and employee training. There needs to be more structured action to achieve optimal SJPH compliance and strengthen consumer trust.

Cici Juliawati

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Corruption action by police officers is part of law enforcement efforts aimed at preventing and eradicating corrupt practices that are detrimental to the state and society. Corruption, as a criminal act involving abuse of power for personal gain, requires a systematic approach and high integrity from law enforcement, including the police. This article discusses the role of the police in handling corruption cases, the challenges faced in the enforcement process, and the steps needed to increase the effectiveness of law enforcement against criminal acts of corruption. Through policy analysis and case studies, factors that influence the success of enforcement are identified, such as internal corruption, lack of transparency, and coordination between other law enforcement agencies. The conclusions of this research highlight the importance of reform in police institutions, special anti-corruption training, and increased external supervision to create a police force that is clean and has integrity in efforts to eradicate corruption.

Hari Wahyudi; Mega Nugraha; Sunarto Sunarto

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

Hari Wahyudi; Mega Nugraha; Sunarto Sunarto

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

Amrul Mukminin; Alamsyah Alamsyah; Mega Nugraha

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

Ramadhan Adi Prasetyo

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is motivated by the government's efforts to realize ideal national defense management by means of transparent supervision and control by a relevant government institution. Because, in the government environment, maladministration, and violations of laws and regulations are still found. The purpose of this research is to comprehensively understand external supervision in the national defense system, the formation of effective supervisory mechanism regulations, internal supervision in the national defense system, and reform of national defense institutions. The research method used is a descriptive analysis approach through literature study. Based on the results of the discussion, it is found that in organizing a good defense system, it is necessary to optimize the control mechanism by conducting effective supervision. This supervision is carried out by government agencies, both the House of Representatives of the Republic of Indonesia, the Inspectorate General within the Ministry of Defense of the Republic of Indonesia and the Indonesian National Army

Andhika Okta Syahbana

Jurnal Ilmu Hukum Sosial dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

Criminal law enforcement in Indonesia involves different procedures between civil society and the military, especially at the investigation stage. In the military context, Law Number 31 of 1997 concerning Military Justice stipulates investigative authority involving superiors who have the right to punish (ANKUM), military police, and prosecutors. However, there is debate regarding ANKUM's authority in investigations, especially regarding professionalism and fairness, because ANKUM does not always have adequate investigative expertise. This research aims to analyze ANKUM's authority in the process of investigating military criminal cases, as well as the challenges of internal conflicts of interest that may arise. The research method used is normative juridical with an analytical and statutory approach. The research results show that ANKUM has an important role in the investigation process, including conducting preliminary examinations, receiving reports, and carrying out detentions. However, ANKUM often faces internal conflicts of interest and limitations in exercising its authority, which can affect the fairness and professionalism of the legal process. The Military Discipline Advisory and Supervision Council (DPPDM) functions to supervise and provide consideration of ANKUM's authority. This research suggests the need for stricter supervision and improvement of the functions of the DPPDM to ensure fair and professional law enforcement.

Helena Adventy Gudipung; Konstantinus Pati; Yoseph Darius Purnama Rangga

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

Ramadhan Adi Prasetyo

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is motivated by the government's efforts to realize ideal national defense management by means of transparent supervision and control by a relevant government institution. Because, in the government environment, maladministration, and violations of laws and regulations are still found. The purpose of this research is to comprehensively understand external supervision in the national defense system, the formation of effective supervisory mechanism regulations, internal supervision in the national defense system, and reform of national defense institutions. The research method used is a descriptive analysis approach through literature study. Based on the results of the discussion, it is found that in organizing a good defense system, it is necessary to optimize the control mechanism by conducting effective supervision. This supervision is carried out by government agencies, both the House of Representatives of the Republic of Indonesia, the Inspectorate General within the Ministry of Defense of the Republic of Indonesia and the Indonesian National Army.