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Dyah Setyaningrum
Faculty of Economics and Business, Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Evaluation of the Implementation of APIP Inspectorate General of the Kemendikbudristek Roles in Risk Management of Y Social Aid Program Wahyu Kartika Wijayanti; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p03

Abstract

This research is conducted to evaluate the implementation the role of the Kemendikbudristek Government Internal Supervisory Apparatus (APIP) in the implementation of risk management for the Y Social Aid Program. The research was conducted using a qualitative method with a case study approach on the supervisory activities of APIP in the Y Social Aid Program from 2021 to 2024. Research data was collected through questionnaires, interviews, and document reviews, and then evaluated based on relevant regulations on risk management applicable in government institutions. The results showed that the Kemendikbudristek's APIP has not adequately performed its role in Y Social Aid Program risk management, and has not been able to provide a sufficient assurance on the implementation of risk management. Research on the implementation of the APIP's role in risk management in overseeing government social assistance programs is still rare, and thus can contribute to the risk management of government social assistance programs.
Analysis of Internal Control over Financial Reporting on Inventory Accounts: A Case Study at Institution X Ni Luh Putu Ayu Priscilla Wirantika Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p02

Abstract

The implementation of Internal Control over Financial Reporting (PIPK) at Institution X from 2022 to 2024 was deemed effective, yet it does not fully reflect the actual condition, as repeated audit findings from the Audit Board of the Republic of Indonesia (BPK RI) revealed weaknesses in inventory internal control. This indicates that the PIPK design remains suboptimal and requires further analysis in accordance with Minister of Finance Regulation (PMK) Number 17 of 2019. This study employed a qualitative case study approach through document analysis and semi-structured interviews with eight internal respondents and two from the Institution of Finance, using data triangulation to strengthen validity. The results show that the inventory financial reporting process is not fully documented and that risk identification remains limited to areas with existing control tests. Therefore, an integrated flowchart between financial reporting and inventory management, along with extended risk identification, is needed to strengthen the PIPK design. This study contributes by proposing a regulation-based PIPK design to enhance the effectiveness of PIPK and the accountability of financial reporting.   
Evaluating Governance, Risk, and Control in APIP Capability: A Case of Regency X Inspectorate Ainun Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p08

Abstract

The 2023–2024 APIP Capability Assessment showed that the Inspectorate of Regency X achieved Level 3, indicating progress in GRC assurance components. However, BPKP’s evaluation of SPIP maturity, representing GRC assurance, revealed a decline. This study investigates this inconsistency by evaluating the implementation of governance, risk, and control (GRC) in the Inspectorate of Regency X based on BPKP Regulation No. 8 of 2021. A qualitative method was applied through document review and interviews, analyzed using content and thematic analysis. The findings show that GRC implementation is not fully aligned with regulatory stages, with eight stages achieved and eight partially fulfilled. Four major themes emerged: the role of BPKP, understanding among regional apparatus organizations, risk registers, and working instruments. The study concludes that while APIP capability shows improvement, it is not yet fully reflected in GRC implementation, emphasizing the need for stronger integration between assurance and governance mechanisms. Keywords : GRC; APIP Capability; Evaluation
Co-Authors Ainun Putri Ni Luh Putu Ayu Priscilla Wirantika Putri Wahyu Kartika Wijayanti