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Strengthening Public Expenditure Efficiency Through System Integration: A Case Study of the Official Travel System in Indonesia Afrizal Riswandha Akbar; Suprayitno
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.25460

Abstract

The research intends to find how to redesign the official travel system which can mitigate the potential risks of inefficiency and fraud effectively by using business process improvement (BPI). The qualitative method is applied and business process improvement adopted as research strategy. The research object is XYZ and data collected from interviews, visits, observation, and documentary. Based on the results, a BPI model design for the official travel business process is created which has implications for increasing control through end-to-end processes by system and increasing business process time efficiency. The results mandate the government should integrate the official travel system with the other systems, including banking sectors, transportation and accommodation providers, and government expenditure system. The publications on how to redesign business process improvement of government expenditure to mitigate potential fraud risks of official travel expenditure system are still rare, whereas it is important to provide recommendations for government how to tackle such risks. Authors expect that the research could deliver contribution in mitigating the potential fraud risks of official travel
Co-Authors Abdul Harris Abdul Muis ADIKA RATNA PALUPI, YUNI Afrizal Riswandha Akbar Agung Sunarno, Agung Ahady, Mohammad Yan Ahmad Muzaqi, Safrizal Al Zufri, Al Zufri Ali Fakhrudin, Ali Alvi Syahrin AMIN MUADZIN, IBRAHIM AMIRUDIN / SKGJ MOJOKERTO, ANSORI Andriyati, Alif Annisa Rizkika Chairiza Nasution Arfiani Ika Nuraini Azalia Salsabila Pilo Daulay Bhayu Rhama Burhan Sidabariba Cahaya Kamalin Mastura Cahjono, Mardanung Patmo Deliana, Frida Diah Syahfitri Chan Eriani Fahmi, Mhd. Farida Feisal Al Jufri Aryul Ferry Susanto Limbong Fery Rafly Fida Munawwaroh Filli Azandi Ganda Prasetya Butar Butar Ganes Gunansyah Ghina Widyanti Nasution Gita Regina Malela Haloho, Leonardo Hari Putranto HASIM PURBA Hasni Aulia Rahmita Hendrik Pandu Paksi Henry Sinaga Hera Vanesa Sihombing HERU SUBRATA HERWANDANNU, BRILI HUSNIAH, YUHYIL Ibrahim Ira Zuraida Istiqfaroh, Nurul Jaya, Imanuel Karryn Young Kumala, Shinta KUSUMA KARTIKA, DIANA Kusuma Wardani, Helda Lovina Imelda Yunita M. Yan Ahady M. Yogi Riyantama Isjoni MADANIYA PUTRI, NURUL MARETA NOER CHABIBA, ARBAIYAH Maria Kaban Marsono Matondang, Rifky Rahmansyah MAULA, AFLAHATIL Maulia Permata Rizki Pohan Meilianna Devita Christina Merry Alfrida Br Sitepu Mhd. Yan Ahadi Muhammad Fajar Tanjung Muhammad Fayyadh Lubis Muhammad Yamin Munthe, M.Alvicki Mutia Napitupulu, Marito Febrianti Nasution, Diyah Salsabil Nasution, Usman Nico Hardi Harlan Nugroho, Febri Setyo Nuhung Nursukma Suri Oktariska, Salsa Palupi, Dyah Ayu Puri Pramono Puji Ratno, Puji PUTRI NURWAHYUNI, PUPUT RACHMADYANTI, PUTRI Rahul Vishkar Rambe, Yunita Syafitri Raswin, Raswin RIFTA AZIZAH, AYUNDA Ritonga, Rina Yozarni Rosdinar Sembiring Rosnidar Sembiring Rudi Haposan Siahaan Sahdiah Saidin Saipul Ambri Damanik Saputri, Rika Jumi Sarah Rosanna Anwar Sarasi Silvester Sinurat Sariningsih, Fitri Eka Selvia Nendy Afriliana Sihombing, Hardodi Sintha, Melia Siregar, Abdul Hakim Siswanto Siti Eliza Siti Rohana Hasibuan Suhaidi SUMARLIANI, A.MA.PD, AGUS Supardi Suri, Nursukma SURYANINGTYAS, RIFA Susi Susanti Sutarno Sutiarnoto SWASTIKA FITRI, ANISA T. Keizerina Devi Azwar Tamba G, Kuntum Tan Kamello Taris Pohan, Naufal Tommy Sambahar Matondang Tony TRI RAHMANTO, LUTFI Tuan Anggi Nuhudawi S Ulfah, Sri Mujiarti Ummu Habibah Gaffar Vicky Dwi Wicaksono Wiryanto Yamin Lubis Yefrizawati Yuli Kustanti Yulia Indah Pratiwi Nasution Yunita Herlianti, Neni YUSTIANA, TRI ZAHIYAH ITHRI, RIZA Zaidar Zamakhsyari Zidan, Rahmat